Research Article
Determinants of Income Smoothing: Empirical Evidence from Indonesian Stock Exchange
@INPROCEEDINGS{10.4108/eai.13-8-2019.2294258, author={Putu Wenny Saitri and I Gede Cahyadi Putra}, title={Determinants of Income Smoothing: Empirical Evidence from Indonesian Stock Exchange}, proceedings={Proceedings of The First International Conference on Financial Forensics and Fraud, ICFF, 13-14 August 2019, Bali, Indonesia}, publisher={EAI}, proceedings_a={ICFF}, year={2020}, month={5}, keywords={managerial ownership company size profitability leverage taxes income smoothing}, doi={10.4108/eai.13-8-2019.2294258} }- Putu Wenny Saitri
I Gede Cahyadi Putra
Year: 2020
Determinants of Income Smoothing: Empirical Evidence from Indonesian Stock Exchange
ICFF
EAI
DOI: 10.4108/eai.13-8-2019.2294258
Abstract
This study aims to analyze the effect of Managerial Ownership, Company Size, Profitability, Leverage and Tax on Income Smoothing. The population of the study are manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The data analysis technique used in this study is logistic regression. The sampling technique used was purposive sampling and the number of samples from this study were 20 manufacturing companies. The results of this study indicate that the leverage variable has a positive effect on income smoothing, while the managerial ownership, firm size, profitability and tax have no effect on income smoothing
Copyright © 2019–2024 EAI
